Imposition -- Prohibition of military installation development authority imposition of tax. (1) As used in this section, "new state correctional facility" means a new prison in the state: (a) that is operated by the Department of Corrections; (b) the construction of which begins on or after May 12, 2015; and (c) that provides a capacity of 2,500 or more inmate beds. (2) Subject to the other provisions of this part, a city or town legislative body may impose a tax under this section if the construction of a new state correctional facility has begun within the boundaries of the city or town. (3) For purposes of this section, the tax rate may not exceed .5%. (4) Except as provided in Subsection (5), a tax under this section shall be imposed on the transactions described in Subsection 59-12-103(1) within the city or town. (5) A city or town may not impose a tax under this section on: (a) the sale of: (i) a motor vehicle; (ii) an aircraft; (iii) a watercraft; (iv) a modular home; (v) a manufactured home; or (vi) a mobile home; (b) the sales and uses described in Section 59-12-104 to the extent the sales and uses are exempt under Section 59-12-104; and (c) except as provided in Subsection (7), amounts paid or charged for food and food ingredients. (6) For purposes of this section, the location of a transaction shall be determined in accordance with Sections 59-12-211 through 59-12-215. (7) A city or town that imposes a tax under this section shall impose the tax on the purchase price or sales price for amounts paid or charged for food and food ingredients if the food and food ingredients are sold as part of a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients. (8) Beginning no sooner than January 1, 2026, and subject to Section 59-12-205, before distribution of a sales and use tax imposed under this section, and as described in Section 63N-23-306, beginning the first day of a calendar quarter after the year set in the proposal and after the sales and use tax boundary for a convention center reinvestment zone is established under Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, the commission, at least annually, shall transfer an amount equal to 100% of the sales and use tax increment as defined in Section 63N-23-101, from the sales and use tax imposed under this section on transactions occurring within an established sales and use tax boundary, as defined in Section 63N-23-101, to a convention center public infrastructure district created in accordance with Section 17D-4-202.1. (9) A city or town may impose a tax under this section by majority vote of the members of the city or town legislative body. (10) A city or town that imposes a tax under this section is not subject to Section 59-12-405. (11) A military installation development authority may not impose a tax under this section.
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